Pengaruh Kompetensi dan Tekanan Waktu terhadap Kemampuan Auditor dalam Mendeteksi Kecurangan dengan Skeptisisme Professional sebagai Variabel Moderasi

Yeni Ika Safitri (Fakultas Ekonomi dan Bisnis, Universitas Negeri Padang, Padang)
Henri Agustin (Fakultas Ekonomi dan Bisnis, Universitas Negeri Padang, Padang)
Sany Dwita (Fakultas Ekonomi dan Bisnis, Universitas Negeri Padang, Padang)

Jurnal Eksplorasi Akuntansi (JEA)
Vol 8 No 3 (2026): Jurnal Eksplorasi Akuntansi (JEA)

This research is intended to know (1) the effect of competence on the auditor's ability to detect fraud (2) the effect of time pressure on the auditor's ability to detect fraud (3) the effect of competence on the auditor's ability to detect fraud with professional skepticism as a moderating variable (4) the effect of time pressure on the auditor's ability to detect fraud with professional skepticism as a moderating variable. This research was conducted on 18 Public Accounting Firms in the cities of Padang, Pekanbaru and Jambi which were registered with IAPI in 2022. The sampling method used total sampling. This research uses moderation regression analysis. The results of this study indicate that competence has a significant positive effect on the auditor's ability to detect fraud, time pressure has a significant negative effect on the auditor's ability to detect fraud, professional skepticism strengthens the effect of competence on the auditor's ability to detect fraud, while professional skepticism is unable to moderate the effect of time pressure on auditor's ability to detect fraud.